The opinion of the court was delivered by: Honorable Tonianne J. Bongiovanni United States Magistrate Judge

ORDER

This matter having been opened to the Court upon Respondent's Motion to Enforce the IRS's Summonses and to Deny Petitioners' Petition to Quash [Docket Entry No. 11]; and the Court having fully considered the parties' submissions; and the Court having considered this matter pursuant to FED.R.CIV.P. 78; and for the reasons stated in the Court's Memorandum Opinion accompanying this Order, and for good cause shown,

IT IS on this 30th day of September, 2008, ORDERED that Respondent's Motion to Enforce the IRS's Summonses and to Deny Petitioners' Petition to Quash is GRANTED; and it is further

ORDERED that Petitioners shall respond to the IRS's Summonses by October 17, 2008; and it is further

ORDERED that the Clerk of the Court terminate this Motion [Docket Entry No. 11] accordingly.

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